Are you ending a stichting (foundation) or vereniging (association)? Then you must deregister it from KVK. If the organisation has no assets, you can arrange the dissolution and deregistration in one step. This is called a fast-track liquidation.
A deregistration is final and has consequences. So read the information carefully.
Does the stichting or vereniging have assets?
This determines exactly how your stichting or vereniging will be deregistered.
No assets: you can deregister via fast-track liquidation
Fast-track liquidation, also known as turbo liquidation, is a quick way to dissolve and deregister your stichting or vereniging from KVK. We explain how this works below.
Assets: you must dissolve and deregister in steps
First dissolve the stichting or vereniging, then liquidate it, and finally deregister. Read how dissolving and deregistering a legal entity works.
What are assets?
Assets are, for example:
- money in the business bank account, or cash
- items such as materials, computers, office supplies
This is how fast-track liquidation works
1. Take the decision to dissolve
The board decides together in a meeting to dissolve a stichting. For a vereniging, the General Meeting of Members (ALV) does this. You must put the dissolution decision on paper, and the signatures of the directors or officials must be on it. Read in the articles of association exactly how this decision should be made.
The date of dissolution is chosen by the board or the ALV during the passing of the dissolution resolution and must be included the dissolution resolution. It is usually the date on which the board or the ALV took the decision. You can choose a date in the future, but not a date in the past.
2. Collect all the documents
You will need these documents for a fast-track liquidation:
- dissolution resolution (called ontbindingsbesluit in Dutch). It should contain this information:
- the date of dissolution
- signatures of the people who, according to the articles of association, must sign the minutes of the meeting
- balance sheet: statement of debts and equity capital, at the time the dissolution decision was passed
- statement of income and expenditure: list of income and expenditure for the past financial year. This is also known as the profit and loss account
3. Report the fast-track liquidation to KVK
A director or official does this with Form 17a and the fast-track liquidation help form.
4. Let creditors know that the stichting or vereniging has been dissolved
In addition, let them know that they can request the financial statements, balance sheet, and statement of income and expenditure from KVK.
Do you have questions or concerns about your stichting or vereniging's debts? The KVK Advice Team can help.
5. KVK deregisters the stichting or vereniging
We do this on the date you have communicated to us. This is what you can expect:
- On the Current processing times page you can see how long it will take for the deregistration to appear in the Business Register.
- Once the deregistration has been entered in the Business Register, you will receive a letter from KVK. Keep this as proof of deregistration.
- If the stichting or vereniging had a business, we will pass on your deregistration to the Netherlands Tax Administration.
- The Tax Administration will send you a letter about your final VAT return. Note: keep filing your tax returns as long as they are listed in the Mijn Belastingdienst Zakelijk portal. This way you will avoid a fine.
This is what you need for fast-track liquidation
- Scans of these documents (max. 9 MB per document; file type pdf, jpg/jpeg, or bmp):
- the balance sheet
- the statement of income and expenditure
- the signed dissolution resolution
- explanation of the situation: in the form you must explain why the stichting or vereniging no longer had any assets on the date of dissolution. And what the reason is if the debts have not been paid.
Start the deregistration with fast-track liquidation
Download Form 17a as well as the help form for fast-track liquidation. Print the forms, fill them in, and send them by post to KVK.